Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $176,310 budgeted expenses include $122,010 in variable expenses for desks and $20,300 in variable expenses for chairs, as well as $34,000 of fixed expenses. Actual fixed expenses total $35,800. Fixed Budget Actual Results Variances Desk sales (in units) 147 153 Chair sales (in units) 70 78 Desk sales $ 186,690 $ 192,780 $ 6,090 F Chair sales 41,300 47,190 5,890 F Total expenses 176,310 185,710 9,400 U Income $ 51,680 $ 54,260 $ 2,580 F Required: Prepare a flexible budget performance report that shows variances between budgeted results and actual results. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance